Classification of goods - ball point pen ink - The Tribunal ...

Ball Point Pen Ink Misclassified Under Central Excise Tariff; Corrected to Nil Duty Rate Under Sub-heading 3215.10.

February 2, 2024

Case Laws Central Excise AT

Classification of goods - ball point pen ink - The Tribunal found that the Central Excise Tariff entries for ball point pen ink are not aligned with the Harmonized System of Nomenclature (HSN), which divides inks into "printing ink" and "others". Given the misalignment, reliance on HSN for classification under Central Excise Tariff is incorrect. Ball point pen ink, being used for writing, correctly falls under Sub-heading 3215.10, attracting a nil rate of duty.

View Source

← Previous Next →

Classification of goods - ball point pen ink - The Tribunal ...

Ball Point Pen Ink Misclassified Under Central Excise Tariff; Corrected to Nil Duty Rate Under Sub-heading 3215.10.

February 2, 2024

Case Laws Central Excise AT

You may also like:

Classification of goods - rate of GST - Technical Varnish - The Tariff Heading 3215 covers all Goods, including printing ink, writing or drawing ink and other inks,...

This notification amends Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 by revising the All Industry Rates (AIRs) of duty drawback for gold and silver...

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

This notification amends various earlier customs duty notifications by making changes to the tariff item entries, descriptions, and rates of duty applicable to certain...

The case involves the classification of imported goods, specifically parts for ball pen tips made of NM6 alloy. The appellant classified the goods under HSN 960899990...

Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”...

In the absence of any provision in Central Excise regarding duty payment, the correct method would have been to pay entire Central Excise duty as determined under...

Mineral oil sludge is not classifiable under Schedule to the Central Excise Tariff Act, 1985 - AT

Rebate claim - effective rate of Central Excise duty was reduced from 10% to 8% - rebate is admissible of duty paid at effective rate of duty on 24-2-2009 i.e. @ 8% - CGOVT

This notification amends the previous Notification No. 18/2022-Central Excise to reduce the Special Additional Excise Duty on production of Petroleum Crude to nil per...

The notification amends the previous Central Excise notification No. 04/2022 to exempt the export of petrol and diesel from the Special Additional Excise Duty when...

Interpretation of Section 11D of the Central Excise Act, 1944, regarding the recovery of amounts collected as excise duty but not deposited with the government. The key...

The Central Government rescinded Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, both dated 30th June 2022, pertaining to the...

Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

Quick Updates: